ABSTRACT This study discussed the role of internal audit in supporting the effectiveness of internal controls in the purchases of raw materials PT.SANLIT CORE PLASTIC Bandung. Effective internal controls can reduce up to as minimum as possible all forms of action that can result in losses as the company's mistakes and abusesabuses that can occur in an operating company. The objective of internal auditing is to assist all members of management in carrying out their responsibilities by presenting the analysis, assessment, recommendations and critical comments on their activities. Internal control consists of policies and procedures to be implemented to provide reasonable assurance that corporate goals can be achieved. Among others, securing corporate assets, improve effectiveness and efficiency, check the accuracy and reliability of accounting data and encourage observance management policies established by the leadership. One important activity within the company is purchasing raw materials. This activity is important because the purchase of raw materials is something that is badly needed by the company to run its activities. In this study, the authors discuss the role of internal audit as a management tool to support internal controls and the purchase of raw materials based on research results, obtained by the picture that the implementation of adequate internal audit Gat san. The role of internal audit in improving the effectiveness of internal control of raw material purchases have control components which are always evaluated, and assessed by internal auditors. Among the control environment, risk assessment, information and communication, control activities and monitoring. Keywords: Internal Audit, Internal Control, Purchase of Raw Materials, Methods Champion.
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ABSTRAK Penelitian ini membahas mengenai peranan audit internal dalam menunjang efektivitas pengendalian internal pembelian bahan baku di PT.SANLIT INTI PLASTIK Bandung. Pengendalian intern yang efektif dapat mengurangi sampai seminimal mungkin segala bentuk tindakan yang dapat menimbulkan kerugian perusahaan seperti adanya kekeliruan-kekeliruan dan penyelewengan-penyelewengan yang dapat terjadi dalam suatu operasi perusahaan. Tujuan audit internal adalah membantu semua anggota manajemen dalam melaksanakan tanggung jawab mereka dengan cara menyajikan analisis, penilaian, rekomendasi, dan komentar-komentar penting mengenai kegiatan mereka. Pengendalian internal terdiri dari kebijakan-kebijakan dan prosedur yang diterapkan untuk memberikan keyakinan yang memadai bahwa tujuan perusahaan dapat dicapai. Diantaranya mengamankan harta perusahaan, meningkatkan efektivitas dan efisiensi, mengecek kecermatan dan keandalan data akuntansi serta mendorong ditaatinya kebijakan-kebijakan manajemen yang telah ditetapkan oleh pimpinan. Salah satu kegiatan yang penting didalam perusahaan adalah pembelian bahan baku. Kegiatan ini penting karena pembelian bahan baku merupakan suatu hal yang sangat dibutuhkan oleh perusahaan untuk menjalankan aktivitasnya. Dalam penelitian ini, penulis membahas peranan audit internal sebagai alat bantu manajemen dalam menunjang pengendalian internal pembelian bahan baku dan berdasarkan hasil penelitian, diperoleh gambaran bahwa pelaksanaan audit internal san gat memadai. Peranan Audit internal dalam meningkatkan efektivitas pengendalian internal pembelian bahan baku memiliki komponen-komponen pengendalian yang selalu dievaluasi, serta dinilai oleh auditor internal. Diantaranya lingkungan pengendalian, penaksiran risiko, informasi dan komunikasi, aktivitas pengendalian dan pemantauan. Kata kunci: Audit Internal, Pengendalian Internal , Pembelian Bahan Baku, Metode Champion.
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DAFTAR ISI
Halaman HALAMAN JUDUL .......................................................................................
i
HALAMAN PENGESAHAN .........................................................................
ii
SURAT PERNYATAAN KEASLIAN SKRIPSI ...........................................
iii
KATA PENGANTAR ....................................................................................
v
ABSTRACT ......................................................................................................
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ABSTRAK ......................................................................................................
ix
DAFTAR ISI ...................................................................................................
x
DAFTAR TABEL ...........................................................................................
xv
DAFTAR GAMBAR ......................................................................................
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DAFTAR LAMPIRAN ...................................................................................
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BAB I
BAB II
PENDAHULUAN ..........................................................................
1
1.1 Latar Belakang Penelitian .....................................................
1
1.2 Identifikasi Masalah ..............................................................
4
1.3 Maksud dan Tujuan Penelitian ..............................................
4
1.4 Kegunaan Penelitian ..............................................................
5
KAJIAN PUSTAKA & KERANGKA PEMIKIRAN.....................
6
2.1
Kajian Pustaka .......................................................................
6
2.1.1 Audit Internal ............................................................
6
2.1.1.1 Pengertian Audit Internal ............................
6
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2.1.1.2 Independensi ...............................................
7
2.1.1.3 Unsur-unsur Audit Internal .........................
8
2.1.1.4 Kompetensi Audit Internal ..........................
9
2.1.1.5 Fungsi dan Tanggung Jawab Audit Internal
10
2.1.1.6 Ruang Lingkup Audit Internal (Lingkup Penugasan) ..................................
10
2.1.1.7 Program Audit Internal ...............................
12
2.1.1.8 Pelaksanaan Audit Internal ..........................
12
2.1.1.9 Laporan dan Tindak Lanjut Audit .................
13
2.1.2 Pengertian Efektivitas ................................................
14
2.1.3 Pengendalian internal .................................................
15
2.1.3.1 Pengertian Pengendalian Internal ................
15
2.1.3.2 Tujuan Pengendalian Internal .....................
16
2.1.3.3 Unsur-Unsur Pengendalian Internal ............
16
2.1.3.4 Keterbatasan Pengendalian Internal ............
18
2.1.4 Pembelian ..................................................................
19
2.1.4.1 Pengertian Pembelian ..................................
19
2.1.4.2 Kegiatan Pembelian ....................................
20
2.1.4.3 Prosedur Pembelian .....................................
20
2.1.4.4 Pengendalian Internal Pembelian ................
24
2.1.4.5 Peranan Audit Internal Dalam Menunjang Efektivitas Pengendalian Internal Pembelian
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Bahan Baku .................................................
26
Kerangka Pemikiran ..............................................................
28
BAB III OBJEK DAN METODE PENELITIAN ........................................
31
2.2
3.1
Objek Penelitian ...................................................................
31
3.1.1 Sejarah Singkat Perusahaan .......................................
31
3.1.2 Tujuan dan Kegiatan Perusahaan ..............................
32
3.1.3 Struktur Organisasi dan Uraian Tugas ......................
33
Metodologi Penelitian ...........................................................
33
3.2.1 Penentuan Responden ...............................................
33
3.2.2 Teknik Pengumpulan Data ........................................
34
3.2.3 Operasionalisasi variabel ...........................................
35
3.2.4 Teknik Analisis Data .................................................
45
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ...............................
47
3.2
4.1
Hasil Penelitian .....................................................................
47
4.1.1 Aktivitas Perusahaan .................................................
47
4.1.2 Aktivitas Pembelian Pada PT.SANLIT INTI PLASTIK ..................................................................
48
4.1.3 Prosedur Pembelian . ..................................................
49
4.1.4 Bagian-Bagian Yang Terkait Dalam Proses Pembelian Bahan Baku Pada PT.SANLIT INTI PLASTIK .........................................................
50
4.1.5 Dokumen-Dokumen Yang Digunakan Dalam Proses Pembelian Pada PT.SANLIT
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INTI PLASTIK .........................................................
52
4.1.6 Pelaksanaan Audit Internal Pada PT.SANLIT INTI PLASTIK .........................................................
53
4.1.6.1 Kualifikasi Audit Internal ...........................
53
4.1.6.2 Program Audit Internal ...............................
54
4.1.6.3 Pelaksanaan Audit Internal .........................
56
4.1.7 Laporan Hasil Audit Internal .....................................
56
4.1.8 Tindak Lanjut Atas Laporan Audit Internal ..............
56
4.1.9 Efektivitas Audit Internal Pembelian Bahan Baku ...
58
4.1.10
Pelaksanaan Pengendalian Internal Pembelian Bahan Baku PT.SANLIT INTI PLASTIK ..
60
4.1.10.1 Komponen-Komponen Pengendalian Internal ..........................................
60
4.1.11
Tujuan Pengendalian Internal .....................
65
4.1.12
Peranan Audit Internal dalam menunjang Efektivitas Pengendalian Internal Pembelian Bahan Baku .................................................
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4.2
......................................................................
70
4.2.1 Pengujian Hipotesis .....................................................
70
KESIMPULAN DAN SARAN ......................................................
74
5.1
Kesimpulan
......................................................................
74
5.2
Saran
......................................................................
78
DAFTAR PUSTAKA ....................................................................................
80
BAB V
Pembahasan
LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS
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DAFTAR TABEL
Halaman Tabel 3.1 Operasionalisasi Variabel.........................................................
36
Tabel 3.2 Operasionalisasi Variabel.........................................................
44
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DAFTAR GAMBAR
Halaman Gambar 2.1 Bagan Kerangka Pemikiran.................................................
30
Gambar 2.2 Struktur Organisasi..............................................................
81
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DAFTAR LAMPIRAN
Halaman Lampiran A Kuesioner...........................................................................
82
Lampiran B Hasil Jawaban Kuesioner...................................................
88
Lampiran C Permintaan Pengadaan Stock.............................................
91
Lampiran D Permintaan Pembelian........................................................
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Lampiran E Kas Masuk..........................................................................
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Lampiran F Kas Keluar..........................................................................
94
Lampiran G Bank Keluar.......................................................................
95
Lampiran H Bank Masuk.......................................................................
96
Lampiran I Nota Pembelian Barang......................................................
97
Lampiran J Surat Survei........................................................................
98
Lampiran K Surat Bimbingan Skripsi....................................................
99
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